The adjusted use of available income account includes the concept of effective final consumption, which corresponds to the value of goods and services that households effectively dispose of for final consumption, although acquisition may be financed by the public administration or non-profit making institutions at the service of households.

Therefore, effective final consumption of the public administration corresponds only to collective final consumption. Given that expenditure on final consumption for non-profit making institutions at the service of households is considered totally individual, effective final consumption is null.

Saving is the accounting balance of the two versions of the use of income account. The value is identical for all sectors regardless of whether it is obtained by either subtracting expenditure on final consumption of available income, or subtracting effective final consumption from adjusted available income.

Saving is the sum (positive or negative) obtained as a result of current transactions that serve as a connection with the accumulation process. If saving is positive, income which has not been spent is used for the acquisition of assets or reduction of liabilities. If saving is negative, certain assets are liquidated or certain liabilities are increased.